🧮Le rapport de durabilité : obligation et Contentieux Systémiques Émergents (The Sustainability Report: Emerging Systemic Obligation and Litigation), in cycle of conference-debates "Contentieux Systémique Émergent" ("Emerging Systemic Litigation")

► Full Reference: Le rapport de durabilité : obligation et Contentieux Systémiques Émergents (The Sustainability Report: Emerging Systemic Obligation and Litigation), in cycle of conference-debates "Contentieux Systémique Émergent" ("Emerging Systemic Litigation"), organised on the initiative of the Cour d'appel de Paris (Paris Cour of Appeal), with the Cour de cassation (French Court of cassation), the Cour d'appel de Versailles (Versailles Court of Appeal), the École nationale de la magistrature - ENM (French National School for the Judiciary) and the École de formation des barreaux du ressort de la Cour d'appel de Paris - EFB (Paris Bar School), under the scientific direction of Marie-Anne Frison-Roche, September 19, 2024, 11h-12h30, Cour d'appel de Paris, Cassin courtroom

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► Presentation of the conférence: Sustainability is a new legal concept, the lineaments of which can be found in certain sectors and branches of Law, and which today has both multiple resulting obligations and a definition that is sufficiently unified to allow it to be grasped through the technique and the requirement of the "sustainability report", which translates a requirement linked to the systems themselves. The dual materiality mechanism illustrates this.

The litigation that will ensue shall be imbued with this systemic dimension, since this report was required from this perspective, and the notion of sustainability itself was conceived in the same way. What is commonly referred to as "ESG" reflects this perspective, which is both structural and long-term: Information is central here, since it is a report, anchored in the new conception of Corporate Law that is imbued with Governance, where internal and external stakeholders are present. The various Supervisors, who go beyond supervising professionals to supervise activities, are also bound to have a role to play in this systemic litigation.

In order to understand and anticipate this, this conference is built around an analysis of the construction of the sustainability report and an analysis of the role of the supervisory authority, the French Audit Authority, the Haute Autorité de l'Audit - H2A. These analyses are carried out with a view to the systemic litigation that will arise from these new requirements and practices, in correlation with litigation linked to other fields of systemic litigation such as Vigilance field.

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🧮Programme of this event:

Fith conference-debate